Opinion of Advocate General Stix-Hackl delivered on 8 September 2005. # Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1. # Reference for a preliminary ruling: Commissione tributaria provinciale di Genova - Italy. # State aid - Decision 2002/581/EC - Tax advantages granted to banks - Statement of reasons for a decision - Categorisation as State aid - Conditions - Compatibility with the common market - Conditions - Article 87(3)(b) and (c) EC - Important project of common European interest - Development of certain activities - Tax advantages granted previously - Recovery of the aid - Principle of the protection of legitimate expectations - Principle of legal certainty - Principle of proportionality. # Case C-148/04. Unicredito Italiano TITJUR